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Im Jung CHOI Tax Attorney/CPA

T.+82-2-3703-1143 F.+82-2-737-9091/9092
Im Jung CHOI Tax Attorney/CPA
Im Jung CHOI Tax Attorney/CPA

Im Jung CHOITax Attorney/CPA

T.+82-2-3703-1143 F.+82-2-737-9091/9092 E.ijchoi@kimchang.com

Related EXPERTISE

Bio

Im Jung Choi is a tax attorney/CPA in the firm's Tax Audit & Tax Dispute Resolution Practice, Private Equity Practice, Real Estate & Construction Practice and Mergers & Acquisitions Practice. He also regularly advises clients on outbound, venture capital and finance tax matters.  

Mr. Choi has over 21 years of experience advising companies on a wide range of corporate and business tax issues.  A key focus of his practice has been permanent establishment and beneficial ownership issues. 

As a member of the firm's Real Estate & Construction Practice, Mr. Choi also specializes in providing comprehensive tax advice on the acquisition, holding and sale of real estate, formation of various vehicles (i.e., ABS, MBS and REIT) with respect to the acquisition of real estate to achieve tax savings and the establishment and operation of qualified Project Finance Vehicles (PFV) for developing large tracts of land eligible for special tax benefits. 

Mr. Choi's representative work in recent years includes advising clients on permanent establishment and beneficial ownership issues with respect to the tax audit on foreign private equity funds to defend the taxpayer's position and advising clients on tax issues relating to the acquisition and sale of real estate in Korea and offshore.

Mr. Choi has represented a number of multinational corporations as well as strategic and financial investors in both cross-border and domestic M&A transactions. 

Mr. Choi has co-authored various publications covering a range of tax issues, including among others, “Corporate Tax 2018 South Korea” included in the Chambers & Partner's Global Practice Guides (2017), “Business Operations in the Republic of Korea” published in Bloomberg BNA’s Country Tax Portfolio (2014-Present), “Corporate Taxation ? Korea” and “Individual Taxation Korea” included in the International Bureau of Fiscal Documentation’s Country Analysis (2014-Present), and the Korea chapter of Practical Law Company’s “Private Acquisitions Multi-Jurisdictional Guide” (2009-2011).

Mr. Choi received his Master of Professional Accounting degree from The University of Texas at Austin in 2001 and his Master of Business Taxation degree from The University of Seoul in 1999. He received his B.B.A. from Yonsei University in 1987. Mr. Choi is a certified public accountant in Korea and in the United States.

Profile

Experience

Kim & Chang (2003.7.-Present)

Tax Director, Samil Accounting Corporation (2002.12.-2003.7.)

Kim & Chang (2001.7.-2002.10.)

Research Analyst (Special assignment), Deloitte & Touche NY Office, New York, U.S.A. (1994)

Ahnkwon & Co., a member firm of Deloitte & Touche LLP, Seoul, Korea (1986-1999)
- Senior Tax Manager (1990-1999)
- Supervisor at audit dept. (1986-1990)

Representative Mattersshow

  • Advised on tax litigation on beneficial ownership issue in connection with capital gains and dividends derived by MNEs and private equity funds 
  • Advised on tax litigations on dividend withholding rate issues under relevant tax treaties for various MNEs and private equity funds 
  • Advised on tax structure and implications on a merger between liquor companies 
  • Advised on permanent establishment litigation for a foreign news media company

Representative Activitiesshow

Awards

  • Leading Individual, Chambers Asia Pacific, Tax: Consultants (Chambers and Partners, 2017-2020) 

Publications/Activities
    • Corporate Tax 2018 – South Korea, Global Practice Guides (Co-author, Chambers and Partners, 2017) 
    • Business Operations in the Republic of Korea, Country Tax Portfolio (Co-author, Bloomberg BNA, 2014-Present) 
    • Corporate Taxation – Korea, Country Analysis (Co-author, IBFD, 2014-Present) 
    • Individual Taxation – Korea, Country Analysis (Co-author, IBFD, 2014-Present) 
    • PLC Private Acquisitions Multi-jurisdictional Guide: Korea chapter (Co-author, Practical Law Company, 2009-2011) 

Education

    The University of Texas at Austin (Master of Professional Accounting, 2001)

    The University of Seoul (Master of Business Taxation, 1999)

    The Yonsei University (B.A., Business Administration, 1987)

Qualifications

    Certified Public Accountant, Korea, 1986; U.S.A., 2001

Languages

Korean and English

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Im Jung CHOI
Tax Attorney/CPA


T. +82-2-3703-1143      
F. +82-2-737-9091/9092
     


  




Im Jung Choi is a tax attorney/CPA in the firm's Tax Audit & Tax Dispute Resolution Practice, Private Equity Practice, Real Estate & Construction Practice and Mergers & Acquisitions Practice. He also regularly advises clients on outbound, venture capital and finance tax matters.  

Mr. Choi has over 21 years of experience advising companies on a wide range of corporate and business tax issues.  A key focus of his practice has been permanent establishment and beneficial ownership issues. 

As a member of the firm's Real Estate & Construction Practice, Mr. Choi also specializes in providing comprehensive tax advice on the acquisition, holding and sale of real estate, formation of various vehicles (i.e., ABS, MBS and REIT) with respect to the acquisition of real estate to achieve tax savings and the establishment and operation of qualified Project Finance Vehicles (PFV) for developing large tracts of land eligible for special tax benefits. 

Mr. Choi's representative work in recent years includes advising clients on permanent establishment and beneficial ownership issues with respect to the tax audit on foreign private equity funds to defend the taxpayer's position and advising clients on tax issues relating to the acquisition and sale of real estate in Korea and offshore.

Mr. Choi has represented a number of multinational corporations as well as strategic and financial investors in both cross-border and domestic M&A transactions. 

Mr. Choi has co-authored various publications covering a range of tax issues, including among others, “Corporate Tax 2018 South Korea” included in the Chambers & Partner's Global Practice Guides (2017), “Business Operations in the Republic of Korea” published in Bloomberg BNA’s Country Tax Portfolio (2014-Present), “Corporate Taxation ? Korea” and “Individual Taxation Korea” included in the International Bureau of Fiscal Documentation’s Country Analysis (2014-Present), and the Korea chapter of Practical Law Company’s “Private Acquisitions Multi-Jurisdictional Guide” (2009-2011).

Mr. Choi received his Master of Professional Accounting degree from The University of Texas at Austin in 2001 and his Master of Business Taxation degree from The University of Seoul in 1999. He received his B.B.A. from Yonsei University in 1987. Mr. Choi is a certified public accountant in Korea and in the United States.






    Kim & Chang (2003.7.-Present)

    Tax Director, Samil Accounting Corporation (2002.12.-2003.7.)

    Kim & Chang (2001.7.-2002.10.)

    Research Analyst (Special assignment), Deloitte & Touche NY Office, New York, U.S.A. (1994)

    Ahnkwon & Co., a member firm of Deloitte & Touche LLP, Seoul, Korea (1986-1999)
    - Senior Tax Manager (1990-1999)
    - Supervisor at audit dept. (1986-1990)






  •   Advised on tax litigation on beneficial ownership issue in connection with capital gains and dividends derived by MNEs and private equity funds 
  •   Advised on tax litigations on dividend withholding rate issues under relevant tax treaties for various MNEs and private equity funds 
  •   Advised on tax structure and implications on a merger between liquor companies 
  •   Advised on permanent establishment litigation for a foreign news media company





Awards

  •   Leading Individual, Chambers Asia Pacific, Tax: Consultants (Chambers and Partners, 2017-2020) 

Publications/Activities

  •   Corporate Tax 2018 – South Korea, Global Practice Guides (Co-author, Chambers and Partners, 2017) 
  •   Business Operations in the Republic of Korea, Country Tax Portfolio (Co-author, Bloomberg BNA, 2014-Present) 
  •   Corporate Taxation – Korea, Country Analysis (Co-author, IBFD, 2014-Present) 
  •   Individual Taxation – Korea, Country Analysis (Co-author, IBFD, 2014-Present) 
  •   PLC Private Acquisitions Multi-jurisdictional Guide: Korea chapter (Co-author, Practical Law Company, 2009-2011) 





Education

    The University of Texas at Austin (Master of Professional Accounting, 2001)

    The University of Seoul (Master of Business Taxation, 1999)

    The Yonsei University (B.A., Business Administration, 1987)


Qualifications

    Certified Public Accountant, Korea, 1986; U.S.A., 2001


Languages
  •    Korean and English





Tax ,  International Practice ,  Tax Audit & Tax Dispute Resolution ,  Finance Tax ,  Real Estate ,  Private Equity